Dates & deadlines
14 January 2026
CT61
Return and payment for quarter ended 31 December 2025
19 January 2026
CIS return
Payments made to subcontractors in the month to 5 January 2026
PAYE, NIC and CIS payment (postal)
Quarter-end 5 January 2026
PAYE, NIC and CIS payment (postal)
Month-end 5 January 2026
22 January 2026
PAYE, NIC and CIS payment (electronic)
Quarter-end 5 January 2026
PAYE, NIC and CIS payment (electronic)
Month-end 5 January 2026
30 January 2026
Non-resident landlord scheme
Payment of tax for the quarter ended 31 December 2025
31 January 2026
Plastic Packaging Tax
Return and payment quarter-end 31 December
EFRBS
Report schemes starting in 2024/25
IR35
Amend or correct 2024/25 deemed payment on employer return and pay balance of PAYE/NIC
We’re the tax geeks your growing business needs
DRS offers everything your business needs, from hands-on accounting to technically brilliant tax advice, using smart software to keep things simple.
When you talk to us, you’ll learn that our services are all delivered with unique enthusiasm because the fact is, we love what we do.
That passion leads to quality work, too. Anyone can do a tax return, for example, but not everyone does it right. If there’s an allowance or relief to be claimed on your behalf, we’ll always take the time to run the numbers, show our workings and make the case.
What do you need?
If it involves numbers, tax or the complexities of compliance, we’re ready to help.
Technology infrastructure
Get the right cloud accounting software setup and save hours (and pounds) down the line.
For people like you
We love working with startups, growing SMEs and those striving to build property portfolios.
Passion, positivity and perfectionism
If you’re fired up about a great business idea but don’t know where to start, we can help.